§2210. Termination

(a) In general

Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying after December 31, 2009.

(b) Certain distributions from qualified domestic trusts

In applying section 2056A with respect to the surviving spouse of a decedent dying before January 1, 2010-

(1) section 2056A(b)(1)(A) shall not apply to distributions made after December 31, 2020, and

(2) section 2056A(b)(1)(B) shall not apply after December 31, 2009.

(Added Pub. L. 107–16, title V, §501(a), June 7, 2001, 115 Stat. 69 .)

Termination of Section

For termination of section by section 901 of Pub. L. 107–16, see Effective and Termination Dates note below.

Prior Provisions

A prior section 2210, added Pub. L. 98–369, div. A, title V, §544(a), July 18, 1984, 98 Stat. 892 ; amended Pub. L. 99–514, title XVIII, §§1854(d)(1)(A), (2)–(6), 1899A(37), Oct. 22, 1986, 100 Stat. 2879 , 2880, 2960, related to liability for payment in case of transfer of employer securities to an employee stock ownership plan or a worker-owned cooperative, prior to repeal by Pub. L. 101–239, title VII, §7304(b)(1), (3), Dec. 19, 1989, 103 Stat. 2353 , applicable to estates of decedents dying after July 12, 1989.

Effective and Termination Dates

Pub. L. 107–16, title V, §501(d), June 7, 2001, 115 Stat. 69 , provided that: "The amendments made by this section [enacting this section and section 2664 of this title] shall apply to the estates of decedents dying, and generation-skipping transfers, after December 31, 2009."

Section inapplicable to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2010, and the Internal Revenue Code of 1986 to be applied and administered to such estates, gifts, and transfers as if it had never been enacted, see section 901 of Pub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title.